Sunday, April 13, 2014

The Residuary Clause – Handling the Leftovers


The Residuary Clause – Handling the Leftovers

We are reaching the end of our discussion about Wills.  The Will is the most basic and fundamental document of your Estate Plan.  Any individual can benefit from having a Will, even if they do not have much.  Unfortunately, after a divorce, if you did not have much before the divorce, you probably have less than half when it is done, because the lawyers always get their due.  However, assuming I handle your divorce economically, we would try to preserve as much as possible, for you to build forward.  If you have children, the greater goal is to preserve the post-divorce wealth, let you use and grow that wealth, and then pass along as much as possible to care for your children.  Having a Will allows you to avoid probate, and let your Estate avoid other fees after your passing.

Assuming you have applied the many tools discussed in prior blogs and dealt with all the special items and gifting, you may still have some leftovers.  You may also not have a lot of special gifting to do, in which case everything is a leftover.  It is also possible that you made your Will, but as time passes, things change, and you never changed your Will to keep up.  Therefore, these new or other things need some way to pass under your Will.  The way we cover this unknown is the “Residuary Clause”.  The Residuary Clause functions as the catchall provision that ensures that the Will disposes of all property included in your Estate.

The law gives a broad and open-ended definition for a residuary devise or gift to encompass an almost unlimited array of property, unless the Will provides otherwise.  Essentially, unless something is specifically gifted in the Will, everything could go by way of the residuary clause.  If you failed to include, if the intended gift is defective, void or lapsed, whatever there may be is saved by the residuary clause. 

There may be a variety of special issues that come up regarding residual property to flow through this clause.  As I caution throughout my blogs, you must consider each case on its own.  Your unique facts and variables will offer something different every time.  You may fall into a simple general application, but you may have some little item that makes your situation special, so always have complete disclosure, full show and tell, with your Estate Planner, so that we can work to create the results you want. 

For the sake of story telling, let’s assume there is some problem with your Will when you pass.  The law favors people having Wills rather than passing with a Will, so the court will do whatever is reasonable and practical to find a valid Will.  The primary reason is that if there is some expression of your intent to pass your things to your heirs or designates, the court will try to respect your intent and fins a Will.  Sometimes, this simple Residuary Clause can be the primary valid remainder of a defective Will, so at least some of your intent can be supported.  However, if your Will is terminally defective, and the Residuary Clause fails to save the Will, then your things will pass to heir under the laws of intestacy.

While we are getting ahead of ourselves, in a more comprehensive Estate Plan, there is usually a Will AND a Trust, a very standard practice is to have the Residuary Clause pass all remaining property to your Trust.  This is referred to as a “Pour Over” to an existing trust.  It is also common for a Trust to be created by this “Pour Over”.

Another very common technique is to have the Residuary Clause pass the remainder of your property to a number of heirs, such as your children of grand children.  All of the rules and ways to give to a group of people, as we discussed in prior blogs, apply to the Residuary, as if it is a Will in the Will.  Gifts can be general or specific.  Gifts can be fractional to individuals or classes.  What seems to be an emergency net, can be the best way to direct to any number of heirs or recipients in a broad manner.

Next time, we are going to continue our wrap up phase on Wills and talk about Charitable Devises and other issues.  After that, I hope to have special discussions on taxes.  In the meantime, I hope you will review your Estate Plan with you're “A” Team, or at least begin to seek out an Estate Planning Attorney to start this process.  Stay tuned for future blogs.  However, if you have any questions, feel free to respond below, or if you are interested in learning more about an Estate Plan, Wills, Trusts, Advanced Healthcare Directives, or Divorce, Custody, Visitation, Child Support, Spousal Support, Property Division, Modifications, Remarriage, or Pre-Nuptial Agreements, please contact me at please contact me at fbegun@gmail.com, or through my other websites, www.fcbegun.com, or www.linkedin.com for Fred Begun.

Friday, April 4, 2014

Passing the Buck - Business Interest Transfers


Passing the Buck - Business Interest Transfers
A special concern in Estate Planning, and for that matter Financial Planning, Tax Management and all aspects of wealth transfer is the handing of business interests.  Whether we are talking about Mom & Pop’s Restaurant or Entrepreneur’s Tech Corp., our society has long valued and respected the ability to create a business, and the wealth related thereto.  Unfortunately, the passing of that value has been both attacked and praised over the years.  These businesses can be held in various formats, most notably as a sole proprietorship, a general partnership, a limited partnership, a limited liability partnership, or various corporation formats, such as a limited liability company, an S corp or C corp.  The various formats provide different options, traps and opportunities.

First off, lets consider the sole proprietorship, which is typically the small business with a single owner, and which is most commonly seen.  Sometimes this is simply the DBA, reported on someone’s Schedule C tax returns, and is frequently not severable from the person himself or herself.  This lack of separation between business and person is a prime reason for the early and careful planning for transition.  In most cases, these businesses die with their creator/owner.  Frequently, the plan is more for the liquidation of any asset value and the passing of money.  As this is a very common business interaction for the Estate Planner, the attorney and the client must figure out early on, what is the client’s real desire for the business and make sure that desire is realistic.  After a thorough planning discussion, sometimes these views change.  If the real business is the personal knowledge, expertise, technique and connection of the client, then it may be not be transferable at death or retirement.  However, if there are others that could transition in, then there are options.  Maybe there is a trusted manager or employee.  Maybe that is a family member.  If so, planning options might include:  1) Reorganization of the business into a more readily transferable format, like a corporation, so that ownership can be bought or transferred over time, allowing a vesting transition.  2) Sale of the business during the owner’s lifetime.  Not only does this remove your client from the business, hopefully with cash value to invest or live on, but if done while a vital going concern, it may maximize value, rather than an after death fire sale.  3) Devise the business and assets upon death.  You can pass your business in your Will, but this is less desirable, in part due to players and readiness to take on the business, but also due to taxes and liquidity issues for the recipient.  Also, some businesses may require licensed or certified individuals, such as accountants, doctors and lawyers, so the practical aspects of operation pending devise are simply not present.  4) Sale at Death is an option.  However, this usually means charging your executor with the task of finding a buyer after your death or if no buyer is viable, liquidating the business.  Unless there is a plan for operation during transition, it is possible that the business would be treated as marginal and discounted buy aggressive buyers. 

A general partnership is an association formed by 2 or more persons to carry on a business, as co-owners, for profit.  A partnership is a very personal business arrangement, dealing as much with personalities as it is with rights of control and management.  A death of a partner does not automatically dissolve a partnership, but will disassociate the deceased partner.  The surviving partners have the right to continue the partnership business, but there will be an obligation to buy out the deceased partner’s interest.  The manner and method of determining the value of the deceased partners interest, and the method of paying out that value to the estate, survivors or heirs may be delineated in the partnership agreement or buy law.  It should go without saying that in preparing the Estate Plan, the review of the Partnership Agreement is crucial.  As with sole proprietorships, the same issues of liquidity, taxes, valuation and buy out.  So too with partnerships, if the partner seeking the Estate Planning has a desire for the business to continue on, there may be issues of changing format of the business, perhaps even to incorporate, as that will be a more durable entity.  Finally, there may be other issues relative the devise of the interest, execution of a buy out agreement, or even sale or liquidation, all of which may have to be monitored by the executor. 

A limited partnership has at least one general partner and one or more limited partners.  The business of the limited partnership is under the management and control of the general partner.  As such, the limited partner has no right to participate in management or control.  An interest in a limited partnership is essentially personal property of the investor.  There should be a limited partnership agreement, which will define the terms and conditions for the transfer of such interest.  It may provide for the liquidation to or through the general partner, or some other format of buy out.  Death of the general partner, who has management rights and obligations is treated differently from the death of a limited partner.  As with general partnerships, the same issues of liquidity, taxes, valuation and buy out.

A limited liability company is an unincorporated business entity that combines certain attributes of a partnership and a corporation.  On one hand they may have less formalities than a corporation and more flexible structures and participations.  On the other hand, they are not uniformly used throughout the US, they may have different treatments state to state and may have unusual tax treatment.  Like a limited partnership, participation in an LLC is treated lie personal property or other investments.  You can share in gains or losses, but not in management or control.  Like a partnership with an agreement, the LLC should have its controlling documents, including the Articles of Organization and the Operating Agreement, which will give guidance.  There may be buy sell agreements to consider in the Estate Planning process.  There may also be issues of the number of members in the LLC.  Therefore it may be interests in the LLC that are devised by a Will or simple the liquidated value, after your executor has been directed accordingly.

More common is the limited liability partnership, which is treated like a general partnership, but has taxes generally imposed upon corporations.  LLPs differ from general partnerships in that only the general partner has control, whereas all of the partners in the LLP share in the control of the LLP.  Otherwise death and planning for an LLP will be treated much the same as that of the general partnership noted above.  Again, in the Estate Planning process, access to and review of the partnership agreement is a necessity, if for no other reason than to identify and fully understand the buy-sell or buyout arrangements.
 
Finally, on to corporations or corporate securities.  Shares of publicly traded corporations are freely transferable, so this presents little concern.  In some instances, there may be some restrictions on the transfer of stock, but this would be more for significant blocks of publicly traded corporations or if the stock is in a closely held corporation, such as the S Corp.  These restricted or closely held stock, frequently have some trust or voting restriction.  For the closely held C Corp or S Corp, you need to be aware of tax considerations and other concerns if the stock is to be held by a trust.  Tax planning can be crucial here.  Transfers of stock in publicly traded corporations rarely offer these same concerns. 

As I caution throughout my blogs, you must consider each case on its own.  Your unique facts and variables will offer something different every time.  You may fall into a simple general application, but you may have some little item that makes your situation special, so always have complete disclosure, full show and tell, with your Estate Planner and the rest of your “A” Team of advisors, so that we can work in concert to create the results you want.  

As for these considerations during or after a divorce, it is very likely that a family business could be the biggest asset of a family.  Obviously, ownership usually goes to the party that runs the business or holds the licenses.  Even so, value is usually allocated accordingly.  For a partnership format, we typically see some struggle with value and buy out.  In a stock situation, we usually see the same thing, but sometimes, there may be a stock transfer.  We need to be aware of any limitation on transfers in case diluting ownership raises red flags.  While we have a hard time looking a day ahead, especially when mired in a divorce, the foresight to consider long ranging issues for eventual passage of this value and wealth, may impact how you value and fight over an asset in the present.

When we meet next, we are going to enter the wrap up phase on Wills, with some assorted issues, such as Charitable Devises and Residual Devises and after that, I hope to have special discussions on taxes.  In the meantime, I hope you will review your Estate Plan with you're “A” Team, or at least begin to seek out an Estate Planning Attorney to start this process.  Stay tuned for future blogs.  However, if you have any questions, feel free to respond below, or if you are interested in learning more about an Estate Plan, Wills, Trusts, Advanced Healthcare Directives, or Divorce, Custody, Visitation, Child Support, Spousal Support, Property Division, Modifications, Remarriage, or Pre-Nuptial Agreements, please contact me at please contact me at fbegun@gmail.com, or through my other websites, www.fcbegun.com, or www.linkedin.com for Fred Begun.

Friday, March 14, 2014

Welcome to the ABA Journal Blog Readers!


Welcome to the ABA Journal Blog Readers!
 
Hello All.  I have decided to kick out our follow up discussion on joint ownership of real property and our wrap up on Wills.  Instead, I wanted to share some news.

I have just been informed that this humble blog has now been picked up by the American Bar Association Journal and the blogs that they host and have in their directory.  The imbedded link is:


The ABAJournal.com has created four features designed for lawyers, bloggers and our readers.  Also, the ABAJournal has partnered with Justia.com, the leading legal information portal, to create a search engine covering all of the 3,800 blogs in our directory -- including yours. It's like Google for lawyers, pinpointing in an instant the most sophisticated and up-to-date commentary by legal professionals on any topic. Use the search box at the top of any of our pages (including their homepage: www.abajournal.com), and on the search results page click on the "Blawg Results" tab. Plus you can subscribe to an RSS feed of any search to follow the results in your feed reader.

As some of you have seen me through my Facebook page, you might also see me through the ABAJournal Facebook Page.  If you're a member of Facebook, one of the most popular social networking sites, you can become a fan of the ABA Journal.   The ABA Journal Facebook page features our latest headlines, recent covers, and special announcements. “Like” our page: http://www.facebook.com/abajournal

Thanks for sharing in this success.  When we meet next, we are going to enter the wrap up phase on Wills, with some assorted issues and after that, I hope to have special discussions on taxes.  In the meantime, I hope you will review your Estate Plan with you're “A” Team, or at least begin to seek out an Estate Planning Attorney to start this process.  Stay tuned for future blogs.  However, if you have any questions, feel free to respond below, or if you are interested in learning more about an Estate Plan, Wills, Trusts, Advanced Healthcare Directives, or Divorce, Custody, Visitation, Child Support, Spousal Support, Property Division, Modifications, Remarriage, or Pre-Nuptial Agreements, please contact me at please contact me at fbegun@gmail.com, or through my other websites, www.fcbegun.com, or www.linkedin.com for Fred Begun.

Monday, February 24, 2014

Shared Interests In Land


Shared Interests in Land
 
Coming to the end of our discussion on the gifting of real property, I wanted to share some information on various topics.  First is shared or joint interests in land.  One of the most common developments over property under Estate Planning is the giving joint interests in land.  Easiest scenario is where you have a home and you give it to your children upon your death.  How do you do that and how will they own it?

Basically put, a joint interest in land is where two or more persons own shares, equal or unequal, under a title created by a single will or transfer that is expressly declared to be a joint tenancy.  We see this in several formats.  We will discuss Joint Tenancy, Tenancy in Common, Partnership Interests and Community Property.

The most common form of this type of transfer is the “Joint Tenancy”.  With a Joint Tenancy, the law creates equal rights in all persons receiving the property with a “right of survivorship”.  That is to say, that of the several equal owners of the inherited property, as they die, their interest immediately passes equally to the remaining joint tenants.  Obviously, with a simple example of two children, when the first child dies, the second child inherits the entire gift of land.  Fun with math, if there are 3 children, each has a 1/3 undivided interest, and when the first child dies, the 2 survivors get and divide that first child’s 1/3 interest, and then they each have a 1/2 undivided interest.

Another form of joint ownership is a common tenancy, more commonly called Tenancy in Common.  A Tenancy in Common is another shared ownership where each party takes an interest in the property, but with no rights of survivorship.  Thus when each tenant in common passes, their fractional interest does not automatically go to the other common tenants, but rather as they may declare in their will or by law.  This is a more common format for having unequal shares over time.  Thus, more fun with math, if there are 3 children, each has a 1/3 undivided interest in common, and when the first child dies, the 2 survivors still have their 1/3 interest each, but the first to die may pass their 1/3 to their two children, so each grandchild has 1/2  of 1/3, or 1/6 each, and the surviving children still have each child’s original 1/3 interest.

Another form of joint ownership could be a Partnership, holding land for a partnership purpose.  While people think of partnerships commonly as a business, there is no limit to relatives being partners, or even married persons.

Finally, I also mentioned Community Property.  This is a common, if not default position of joint ownership between a husband and wife, also with rights of survivorship.  I would also venture to guess, while I have not yet seen specific law addressing the point, since California has had recent changes relative to same-sex marriage, the husband and wife language for community property will likely be broadened to allow community property ownership between spouses, gender neutral and more generically.

A final concept to be clear on.  The current law in California states a clear presumption, that if the gift in your Will is not clear as to any express form of shared ownership, the courts would presume that the joint gift will create a Tenancy in Common, with any benefits or burderns created by that form of title.  Most notably, the presumptions of survivorship.  This may be a critical concern in your drafting of the Will.
 
I don’t want to overload you, so we’ll end here, but next time we will discuss what happens with these various joint ownerships.  After we finish talking about Real Estate, we will wrap up Wills by talking about giving the family business and lastly, we will go over residuary gifts.  We will also have a specific discussion about gifts to minors.  We will wrap up wills with some other discussions including charitable gifts.  After that, I hope to have special discussions on taxes.  In the meantime, I hope you will review your Estate Plan with you're “A” Team, or at least begin to seek out an Estate Planning Attorney to start this process.  Stay tuned for future blogs.  However, if you have any questions, feel free to respond below, or if you are interested in learning more about an Estate Plan, Wills, Trusts, Advanced Healthcare Directives, or Divorce, Custody, Visitation, Child Support, Spousal Support, Property Division, Modifications, Remarriage, or Pre-Nuptial Agreements, please contact me at please contact me at fbegun@gmail.com, or through my other websites, www.fcbegun.com, or www.linkedin.com for Fred Begun.

Sunday, February 2, 2014

The Life Estate


The Life Estate
 
Sorry for the generalizations and digressions over the last few weeks, but home improvements can take away from one’s time and focus.  When last we spoke, we were talking about the inheritance of property, land, homes, and other real estate.  As ownership of real property offers particular and unique benefits and obligations, the gifting of such property under a Will is something routinely done, but that requires special attention to determine and accomplish the desires of the gifter in the Estate Plan.  It is possible to gift the use of property to one person, while gifting the ownership of the property to someone else.  The gift of use is called a Life Estate.

A Life Estate is a gift measured by the life of the person holding it or by the life of another person.  Fancy lawyers call this second Life Estate per autre vie, life of another.  A Life Estate may be created by a Will.  When that is done, it is generally created upon the death of the testator or the person making the Will.   When a Life Estate is created, then there is also a remainder interest created, known as remainder beneficiaries, being who will receive the property upon the death of the Life Estate holder, or the triggering autre vie.

There are no magic words to create this Life Estate, but it is frequently left to simple language and basic interpretation.  For instance, someone could say in their Will, “I leave our home to my wife, and upon her death to our children.”  The wife will have the home for so long as she is alive, and then the children get the house.  A more controlling or spiteful spouse might say, “ I leave my house to my wife, for so long as she remains single, and then to my children”.  Sounds weird, but if you know that the house is owned solely by the husband, and that this was a second wife, and that the children were from a first marriage, then it begins to make sense.  Frequently, Life Estates are used to give the family continued use, but then the property would go to a charity.  Consider a gift such as, “I leave our home to my wife, and upon her death to our Church”.  Seems generous, but what about family.  If these people have no children or immediate family, and have an affinity to their church, why not?  Finally, there could be tax incentives in gifting to charity part of one’s estate while leaving other aspects of use or gift to the family.

Lawful Life Estates are not really recommended because they are generally inflexible arrangements.  The Life Estate holder, is frequently also referred to as a Life Tenant, because the right to use is essentially the same as someone who is renting or using a property.   One problem can be where the Life Estate holder and the remainder beneficiaries have different interests.  Also, the Life Estate Holder has an obligation to not damage or waste the property, as they have a duty to remainder beneficiaries.

Next time we will talk about shared interests in property and some other complications that can come with Real Estate.  After we finish talking about Real Estate, we will wrap up Wills by talking about giving the family business and lastly, we will go over residuary gifts.  We will also have a specific discussion about gifts to minors.  We will wrap up wills with some other discussions including charitable gifts.  After that, I hope to have special discussions on taxes.  In the meantime, I hope you will review your Estate Plan with you're “A” Team, or at least begin to seek out an Estate Planning Attorney to start this process.  Stay tuned for future blogs.  However, if you have any questions, feel free to respond below, or if you are interested in learning more about an Estate Plan, Wills, Trusts, Advanced Healthcare Directives, or Divorce, Custody, Visitation, Child Support, Spousal Support, Property Division, Modifications, Remarriage, or Pre-Nuptial Agreements, please contact me at please contact me at fbegun@gmail.com, or through my other websites, www.fcbegun.com, or www.linkedin.com for Fred Begun.

Friday, January 24, 2014

Money Lost and Found – Show Me The Money! - Revisited


Money Lost and Found – Show Me The Money! - Revisited

I originally posted this blog article on 5/23/13.  However, I just saw a new "Pre-Tax Season" Posting on Yahoo at http://finance.yahoo.com/news/celebrities-aren-t-the-only-ones-leaving-unclaimed-cash-on-the-table-164350769.html, so while I am behind on my blogging due to home improvement time constraints, I thought a little freshen up on a really useful blog.  Some old and some new as follows:

Over the last few weeks, I’ve been starting to tell you that following a divorce you have many reasons to revise or create an Estate Plan.  I have glossed over the basic likely components of an Estate Plan, and once again, an Estate Plan is generally composed of a Will, a Trust, Powers of Attorney and an Advanced Healthcare Directive.  I want to take a break from the law and give you some tools to find what has been lost.

Usually a few times a year, frequently before the holidays or tax season, you hear a news story about how the government has billions of dollars that no one has claimed.  From time to time I go to a number of websites and look under the names of family and friends only to find that there is money out there that can’t find them.  Sometimes it is pennies, and other times, thousands of dollars. I found several hundred dollars of a rental deposit for my brother, but I also found several thousand dollars of stock and dividends for my wife, from her deceased father’s last long term job, because her father did not have a will.  Probate can be a long and painful process, but it only took us several months to organize and present all the birth, death, marriage and address information to verify the claim, but by the time we were done, my wife thought it was OK to be married to a lawyer sometimes.  Trying to be a good lawyer, estate planning, divorce or otherwise, I want to help people make and preserve money. 

Most recently, I saw an article online,  $58 billion unclaimed: Is some of it yours? @CNNMoney January 27, 2013, citing several links to help you find money or property help by the government.

  • State-held unclaimed property: Visit NAUPA's unclaimed.org for a map with links to each state's program.
  • Life insurance: For benefits not held by the state, check the insurer's site directly. For example, MetLife has an online search.
  • Pensions: For Pension Benefit Guaranty Corp. benefits, visit the agency's online search directory.
  • U.S. savings bonds: More than 45 million matured savings bonds, worth nearly $16 billion, remain unredeemed, according to the U.S. Department of the Treasury. To search the database, visit treasuryhunt.gov.
  • Tax refunds: In 2011, the Internal Revenue Service said it had $153.3 million in tax refund checks that were undeliverable. To make sure you've received your checks, visit the IRS's Where's my refund? tool.

From the new Yahoo posting - The best place to start looking for unclaimed money in your name is through the national database, MissingMoney.com, which lets you search by state for free and has been endorsed by NAUPA. You can also contact your state’s unclaimed property office directly.  The good news is that, unlike federal tax refunds, most claims can be filed in perpetuity, even heirs of people who left cash behind can file claims to recover it. But be sure to check your state's laws, which can vary based on the type of property and how long it's been unclaimed.

 From my point of view, the moral of this story is that a good Estate Plan has everything included and nothing should be lost to you or your family.  My Estate Planning process causes my clients to review their records, dredge their memory and organize their thoughts.  Will everything always be included?  Probably not.  However, at the conclusion of a Divorce, you have a really good picture of what you have, so strike while the iron is hot.  Even so, now you have a list of some resources to Show You The Money!  I would love to hear from you that you checked out these links and were able to find some money lost to you, your family or friends.  Share your success stories.  Good luck and happy hunting.

In the days that follow, I will give you more reasons to create, review and revise your Estate Plan. However, if you are interested in learning more about an Estate Plan, Wills, Trusts, Advanced Healthcare Directives, or Divorce, Custody, Visitation, Child Support, Spousal Support, Property Division, Modifications, Remarriage, or Pre-Nuptial Agreements, and you live in Santa Clara County or thereabout, please contact me at http://www.fcbegun.com/, fbegun@gmail.com or at http://www.linkedin.com for Fred Begun





Friday, January 17, 2014

The Home Front

The Home Front

Hello Folks.  A little delay in further posts on my blog.  Currently undergoing the pleasure of home improvements.  More precisely a full kitchen remodel with some adjoining rooms.  Floors, cabinets, appliances, basically the works.  So that is my excuse for not getting back on track.

That said, there is a good point to this story.   Estate Planning is a tool to plan for the the future, with awareness of what you have.  Many times, when I start to work with a new client, through my detailed process, we usually discover some assets that have been forgotten.  Maybe the retirement account or life insurance policy for that 2 year job, 20 years ago.  For most people, their house and their retirement may be the single most important assets they have.  As such, take care of what you have and plan for more, bigger, better in the future.  Maybe that remodel is a good use of your time and money.  Thanks for reading this little digression and a statement for common sense.  Next blog will hopefully be back on track.

After we finish talking about Real Estate, we will wrap up Wills by talking about giving the family business and lastly, we will go over residuary gifts.  We will also have a specific discussion about gifts to minors.  We will wrap up Wills with some other discussions including charitable gifts.  After that, I hope to have special discussions on taxes.  In the meantime, I hope you will let the New Year trigger a review of your Estate Plan with your “A” Team, or at least begin to seek out an Estate Planning Attorney to start this process.  Stay tuned for future blogs.  However, if you have any questions, feel free to respond below, or if you are interested in learning more about an Estate Plan, Wills, Trusts, Advanced Healthcare Directives, or Divorce, Custody, Visitation, Child Support, Spousal Support, Property Division, Modifications, Remarriage, or Pre-Nuptial Agreements, please contact me at please contact me at fbegun@gmail.com, or through my other websites, www.fcbegun.com, or www.linkedin.com for Fred Begun.